Simco had annual sales of $190,000 with associated costs of $120,000 during 2021 . The project increased net working capital $70,000 and fixed assets by $200,000 during the year. The project has a 5-year life. The company uses straight-line depreciation to a zero-book value over the life of the project. The tax rate is 27 percent. What is simco's cash flow from operations for 2021 ? $25,000 $59,500 none of these $61,900 $8,000